I. Tax incentives for high-tech enterprises:- The "PRC Enterprise Income Tax Law" ( hereinafter referred to as the "New Tax Law ") provides for high-tech enterprises to enjoy a preferential tax rate of 15% and which is no longer for any geographical restrictions and is applicable nation-wide.

II. For small low-profit enterprises, the preferential tax rate of 20%:- The total enterprises in the country, accounts for a significant proportion of small enterprises. Small Business, in the national economy occupies a special position. In order to have a better play role of small enterprises by creating jobs and other aspects of gifted, potential use of tax policy to encourage, support and guide the development of small enterprises with reference to international practice, the new tax law breaks. Qualifying conditions for small low-profit enterprises preferential tax rate is 20%.

III. Corporate R & D expenses for the implementation of 150% plus deductions and tax breaks for venture capital:- To encourage technological innovation is a new tax law, tax benefits are an important content. In order to implement the spirit of national science and technology development program, to encourage independent innovation, after the implementation of the new tax law, with the simultaneous implementation of the new tax law, that will be specific implementing regulations that require enterprises to carry out R & D expenses of 150% as additional deduction policy. The proportion of worldwide net is relatively high, it will help to guide enterprises to increase R & D funding investment, to improve the core competitiveness of Chinese enterprises. New tax law, for venture capital enterprises, the implementation of an investment by enterprises fixed proportion of taxable income deduction of preferential policies to guide social capital to invest more in high-tech small and medium enterprises, conducive to investment risk as soon as recycling, reducing investment risks and promote the growth and development of high-tech enterprises.

IV. Environmental protection, energy saving, safety and other tax breaks:- Under the new tax law, the existing environmental protection, water-saving design prepare corporate income tax credit policies to expand investment to environmental protection, energy saving, safety and other special equipment, the main purpose is to encourage enterprises to increase the above aspects of capital investment, a more prominent industrial policy and implementing national sustainable development strategy that conducive to China-saving society.

V. Agriculture, forestry, animal husbandry and fishery, infrastructure investment tax incentives:- The new tax law, the existing preferential tax policies for agriculture, forestry, animal husbandry and fishery retained. Agriculture is a weak industry, the world in general were to implement a special agricultural support policies. Our country is a major agricultural states, for agriculture, forestry, animal husbandry and fishery projects to give tax incentives, it will help improve agricultural production capacity and value-added capabilities, promote agricultural industrial structure, product structure and regional distribution of the optimization, to guide social investment in agriculture, strengthen the agricultural base foundation construction, increase farmers' income and building a new socialist countryside, it will play a positive role. New tax law, the state that re-point to support infrastructure investment can implement tax incentives. Retained and appropriately adjusted for infrastructure concessions, keeping the continuity of policies in favor of the new tax law passed and implemented.

VI. Special tax benefits for those employed for placement:- Employment is the main subject and policy for the foundation of social harmony. Current and for a period of new growth of China's urban labor force, urban laid-off workers re-employment of rural surplus, labor transfer shift employment pressure is very large, the employment problem is still prominent. Persons with disabilities are subject to vulnerable social groups, the disabled members of task is particularly difficult job. Tax incentives to encourage enterprises to place special employment, expansion of employment is important, there are efficiency measures, the State, in recent years, introduced a number of related tax incentives, in order to further improve the tax administration, to promote employment policy in the new tax law and the right to make appropriate adjustments to the policy:-

(1) The scope of concessions extended to all special employment placement business will encourage social enterprises to absorb all kinds of special seeking employment and provide more employment opportunities, better protect the interests of vulnerable groups.

(2) The implementation of an additional deduction wages policy and cancellation of the restrictions on placement of personnel. Such adjustment is conducive for all resettlement staff or employment. Enterprises can enjoy preferential tax treatment but it also conducive to implement tax incentives for people who are in need of care, avoid fraud brought tax loopholes.